<html>

<style type="text/css">
table {
	border-collapse: collapse;
}

table,td,th {
	border: 1px solid black;
}

td {
	padding: 0px;
	margin: 0px;
}
</style>

<table>
	<tr>
		<th>1</th>
		<th COLSPAN=3>2</th>
		<th COLSPAN=3>3</th>
		<th>4</th>
	</tr>

	<tr>
		<td>1</td>
		
		<td>2</td>
		<td>2</td>
		<td>2</td>
		
		<td>3</td>
		<td>3</td>
		<td>3</td>
		
		<td>4</td>
	</tr>

</table>



</html>